France New Caledonia has delayed the proposed introduction of its consumption tax, Taxe Générale sur la Consommation (TGC). 17 July 201890 views1 min read Source: VATlive New Caledonia delays TGC tax ECJ C-320/17 (Marle Participations) – Judgment – Involvement of a holding in management of subsidiaries; Letting of building by holding company to subsidiary